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The Commissioner of Income Tax (Exemption) , Chandigarh Versus The Tibetan Children's Village, Dal Lake, Dharamshala Cantt. (HP).

2016 (4) TMI 990 - PUNJAB AND HARYANA HIGH COURT

Jurisdiction of Court - Exemption under section 12 allowed by ITAT - Held that:- The time of filing the income tax return for the assessment year 2008-09, the registered office of the assessee was at Dharamshala. The return was filed on 31.3.2008 at Dharamshala. The assessment order dated 27.12.2010, Annexure A.1 was passed by the Income Tax Officer, Dharamshala, HP. Even the appeal was filed by the assessee before the CIT(A) at Shimla. Since the initial process of assessment was started at Dhar .....

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ance with law. - ITA Nos. 327, 333, 334 and 395 of 2015 (O&M) - Dated:- 3-3-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Appellant : Mr. Denesh Goyal, Advocate Ajay Kumar Mittal, J. 1. This order shall dispose of ITA Nos.327, 333, 334 and 395 of 2015 as according to the learned counsel for the appellant, the issue involved in all these appeals is identical. However, the facts are being extracted from ITA No.327 of 2015. 2. ITA No.327 of 2015 has been preferred by the appella .....

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the assessee by following the order of learned CIT(A), Shimla? 2. Whether in the facts and circumstances of the case, Hon'ble ITAT has erred in holding that specific purpose donations are voluntary contributions in the hands of the assessee for charitable purposes under section 12 of the Act? 3. Whether in the instant case, the Hon'ble ITAT is right in ignoring the judicial pronouncement in the case M/s R.B.Shree Ram Religious and Charitable Trust vs. CIT, Nagpur (1998) 99 Taxman 318 (S .....

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turn for the year ending 31.3.2008 declaring income at Nil was filed on 30.9.2008 after claiming exemption under section 11 of the Act. The return of income was accompanied with audited income and expenditure account and balance sheet etc. The case was processed under Section 143(1) vide order dated 15.1.2010 at the income returned by the assessee. However, the assessee revised its return again declaring income at nil on 13.4.2009 after claiming exemption under section 11 of the Act. The case wa .....

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nt adopting the FIFO method clubbing the opening accumulated balance with the funds received during the year. The utilization out of the earmarked funds was 196.90% during the year under consideration and 87.07% out of the other corpus funds. According to the Assessing Officer, there was deficiency in application of fund for charitable purposes during the year under assessment amounting to Rs. 15,47,22,732/- and the same was added back to the taxable income of the assessee vide order dated 27.12 .....

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nsel for the appellant-revenue. 5. After perusing the averments made in the appeal and hearing learned counsel for the appellant-revenue, we find that at the time of filing the income tax return for the assessment year 2008-09, the registered office of the assessee was at Dharamshala. The return was filed on 31.3.2008 at Dharamshala. The assessment order dated 27.12.2010, Annexure A.1 was passed by the Income Tax Officer, Dharamshala, HP. Even the appeal was filed by the assessee before the CIT( .....

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assessee respondent had requested for transfer of the case from Bangalore to Gurgaon on 02.01.2002 and the case was transferred from Bangalore to Gurgaon on 20.05.2005 under Section 127 of the Act. The Division Bench of this Court, while repelling the aforesaid contention had noticed as under: The decision of the High Courts are binding on the subordinate Courts and authorities or Tribunals under its superintendence throughout the territory in relation to which it exercises jurisdiction but it d .....

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the Assessing Officer and if it was otherwise then it would result in serious anomalies as an assessee affected by an assessment order at Bombay may invoke the jurisdiction of Delhi High Court to take advantage of a suitable decision taken by it. Thus, such an assessee may avoid application of inconvenient law laid down by the jurisdictional High Court of Bombay. On the basis of the aforementioned reasoning, the Division Bench sustained the objection that the jurisdiction to entertain the appli .....

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